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Comptroller DiNapoli Releases School and Municipal Audits
… totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City … of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials do not … water usages used by village officials to bill customers did not always appear to be accurate. Finally, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… the students of Frewsburg.” Smoulder, 27, stole $6,982 in cash from the Frewsburg Central School District’s … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units in a … Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s … 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately … 7,700 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Dunkirk – Justice Court (2013M-106)
… through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is … procedures to ensure an adequate segregation of cash custody and recordkeeping duties or institute compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… to examine the Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May … by an elected five-member Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 … comprehensive plan at the onset of the project, detailing how the construction would be completed with available Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… $1.3 billion, down $55 million from February of last year. Collections are down $2.2 billion, or 12 percent, for … last month was less steep than in January (5.9 percent) and December (8.4 percent), and the double-digit declines … sales tax collections at the end of each calendar quarter to reflect reported sales activity by location. The …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Comptroller DiNapoli Releases School District Audits
… by their individual employment contracts and were based on a board resolution adopted over 20 years before their … that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming Central … district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that … tax levy growth will be limited to 2% for a third time in four years for local governments with calendar fiscal … Governments Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… the City – approximately 1.05 million properties per year worth a total market value of more than $1 trillion. New York City … for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… Objectives To determine whether UnitedHealthcare (United) paid claims using reasonable and … 1, 2017 through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in … Program The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the … such as home health care, nursing home care, and durable medical equipment, to people who are chronically ill or …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansFranklin Square Water District – Life Insurance Policies (2013M-127)
… in the Town of Hempstead in Nassau County and serves the communities of Franklin Square and Elmont. The District is … that, after 10 years, will be transferred to them upon retirement. While GML expressly allows group life insurance, …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… appropriate International Classification of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. Generally, as the severity of the malnutrition diagnosis increases, Medicaid’s payment to a hospital will …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-follow